Jake Vig (Edward Burns) a grafter and a con man swindles a crime boss Winston King (Dustin Hoffman) via another man Lionel Dolby (Leland Orser). To appease Winston, Jake agrees to take another con job as a payment for his mistake. He and his gang Gordo (Paul Giamatti) and Lily (Rachel Wiesz) decide to go after Morgan Price a banker with a crime syndicate connection. They decide to work on a scheme involving corporate loans, accounting, wire transfer and off shore bank accounts. The cops are on Jake’s tail and the crime boss Winston wants to punish and cheat Jake at the same time. Will Jake be able to pull off both?